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T-0.1 - Act respecting the Québec sales tax

Section 391
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Full text
391. (Repealed).
1991, c. 67, s. 391; 1994, c. 22, s. 581; 1997, c. 85, s. 670.
391. An election under section 389 by a person is not a valid election unless it is made on or before the day the person files with the Minister an application for rebates under sections 383 to 389 and sections 392 to 397 in respect of non-refundable input tax charged for the claim period of the person that includes the day on which the election is to take effect, which day shall be the first day of a claim period of the person.
1991, c. 67, s. 391; 1994, c. 22, s. 581.
391. An election made under section 389 by a person shall
(1)  be made in prescribed form containing prescribed information; and
(2)  be filed with and as prescribed by the Minister with the return required under Chapter VIII for the reporting period of the person in which the election is to become effective.
The election is effective as of the first day of that period.
1991, c. 67, s. 391.
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